(1) If a parent or subsidiary enterprise included in the consolidated financial statements manages another enterprise jointly with one or several enterprises not included in the consolidated financial statements, then that other enterprise may be included in the consolidated financial statements in proportion to the shares in its capital held by the parent enterprise.
(2) Sections 297 to 301, sections 303 to 306, 308, 308a, 309 are to be applied accordingly to the proportional consolidation.